Exempt list Business sector/category

Administrative and support service activitiesOffice administrative, office support and other business support activities
 Rental and leasing activities
 Services to buildings and landscape activities
ConstructionCivil engineering
 Construction of buildings
 Specialized construction activities
Electricity, gas, fuel, steam and air conditioning supplyProduction and distribution electricity, gas, fuel, steam and air conditioning supply
Financial and insurance activitiesActivities auxiliary to financial service and insurance activities
 Financial service activities, except insurance and pension funding (banks)
 Insurance, reinsurance and pension funding
Human health and social work activitiesHuman health activities, hospitals, medical practice and other human health activities 
 Residential care activities
 Social work activities without accommodation
Information and communicationComputer programming, consultancy and related activities
 Information service activities
 Programming and broadcasting activities
 Publishing activities
ManufacturingManufacture of beverages
 Manufacture of furniture
 Manufacture of textiles
 Manufacture of wood products

Manufacture of cement, lime and plaster

Repair of ships and floating structures
Other service activitiesActivities of membership organizations (excluding taxi association)
 Funeral and related activities
Professional, scientific and technical activitiesActivities of head offices or management consultancy activities
 Advertising and market research
 Architectural and engineering activities; technical testing and analysis
 Legal and accounting activities

Tax and audit activities
 Veterinary activities
Public administration and defense; social securityPublic administration and defense; compulsory social security
Real estate activitiesReal estate activities with own or leased property or on a fee or contract basis (excluding timeshare and condos)
Wholesale and retail trade; repair of motor vehicles and motorcyclesWholesale and Retail trade supermarkets, hardware stores, household goods
 Wholesale and retail trade of motor vehicles and motorcycles

Repair of motor vehicles and motorcycles
 Wholesale trade food beverages and tobacco
Transportation and storageWater transport (freight)
 Air transport (freight)
 Warehousing and support activities for transportation
 Land transport (Trucking, Garbage collection)
 Postal and courier activities